https://www.taxtmi.com/caselaws?id=42788 Section 11-B confines the departmental excise-duty refund mechanism to claims made within its prescribed period and conditions; an Assistant Collector cannot entertain a claim outside that statutory framework. Excess duty paid under a mistake of law may nevertheless be recovered from the Union of India as a restitutionary claim where the collection lacked legal authority. Article 265 of the Constitution and Section 72 of the Indian Contract Act support recovery of money collected without authority of law, independently of the departmental refund remedy. A demand addressed to the departmental authority may be considered by the Union of India where the underlying claim is available on record. en-us Tue, 27 Feb 1990 00:00:00 +0530 Mon, 14 Jun 2010 12:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42788 Section 11-B confines the departmental excise-duty refund mechanism to claims made within its prescribed period and conditions; an Assistant Collector cannot entertain a claim outside that statutory framework. Excess duty paid under a mistake of law may nevertheless be recovered from the Union of India as a restitutionary claim where the collection lacked legal authority. Article 265 of the Constitution and Section 72 of the Indian Contract Act support recovery of money collected without authority of law, independently of the departmental refund remedy. A demand addressed to the departmental authority may be considered by the Union of India where the underlying claim is available on record. Case-Laws Central Excise Tue, 27 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42788